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HomeMy WebLinkAboutM090808�1 • ok William S. Marlow Richard A. Broders Dave Garing 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 William S. Marlow MINUTES September 8, 2008 Richard A. Broders Dave Craring Chairman Vice - Chairman Member Chairman William S. Marlow called the meeting to order at 1:00 p.m. in the presence of Vice - Chairman Richard A. Broders and Member Dave Garing. In the morning the Board conducted a physical inspection of the following property owned by Stephen Nielsen located in the Thorndyke area: APPEAL NO. BOE 08 -16 -LO BOE 08 -17 -LO BOE 08 -18 -R BOE 08 -19 -LO BOE 08 -20 -LO PARCEL NO. 721 174 012 721 174 014 721 174 030 721 174 032 721 174 033 ACCEPTANCE OF REQUEST TO RECONVENE A "Request for Reconvening" was received by the Board of Equalization for the 2008 season. It was submitted on the basis that the taxpayer has met the specific requirement outlined in WAC 458 -14 -127 RECONVENED BOARDS - AUTHORITY (1)(c) which states that Boards of Equalization may reconvene on their own authority to hear requests or appeals concerning the current assessment year when the request or appeal is filed with the Board by April 30 of the tax year immediately following the Board's regularly convened session and when a bona fide purchaser or contract buyer of record has acquired an interest in real property subsequent to the first day of July and on or before December 31 of the assessment year and the sale price was less than ninety percent of the assessed value. The Clerk of the Board confirmed with the Assessor's office that the appellant has met this requirement. Vice - Chairman Broders moved to reconvene the 2008 Board of Equalization for the following taxpayer appeal that was timely filed. APPELLANT Danae Larrance APPEAL NO. PARCEL NO. BOE 08 -104 -R 969 800 020 Member Gazing seconded the motion which carried by a unanimous vote. Phone (360)385 -9100 Fax (360)385 -9382 jeffbocca)co.jefferson.wa.us Board of Equalization Minutes - September 8, 2008 Page: 2 ASSESSMENT CORRECTIONS/PETITION WITHDRAWALS Member Gazing moved to accept the following assessment correction and petition withdrawal. Vice- Chairman Broders seconded the motion which carried by a unanimous vote. APPELLANT Alton C. Swanson Milos Falta Richard & Ruth Ann Merritt 2314 Quail Point Circle Medford, OR 97504 APPEAL NO. BOE 08 -34 -LO BOE 08 -66 -LO DETERMINATIONS BOE: 08 -09 -R PARCEL NO. 001 093 004 001 064 004 PN: 961 601 002 After consideration of the information submitted by both parties, the Board determined that based on sales of comparable property which occurred close to the assessment date of January 1, 2007, it is found that the current assessment reflects the fair market value of this parcel at that time. The Board notes that the property which sold for $275,000 has an assessed value of $245,000. Vice - Chairman Broders moved to sustain the Assessor's valuation of $316,300 ($55,000 for the land and $261,300 for the improvements). Member Garing seconded the motion which carried by a unanimous vote. (See also minutes of August 18, 2008) Daniel & Betty Quail 41 B South Keel Way Port Ludlow, WA 98365 BOE: 08 -13 -R PN: 961601501 The Board considered the information submitted by both parties. Based on sales of comparable property which occurred close to the assessment date of January 1, 2007, it is found that the current assessment reflects the fair market value of this parcel at that time. Sufficient evidence regarding view impairment was not presented to overcome the Assessor's presumption of correctness. It is noted that the property owner's contention that the unit which sold had a superior view is consistent with the view reduction factors given each property by the Assessor ( -45% for the appellant's property vs. -35% for the property that sold). The Board further notes that the property which sold for $275,000 has an assessed value of $245,000. Member Gating moved to sustain the Assessor's valuation of $304,550 ($55,000 for the land and $249,550 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 18, 2008) Board of Equalization Minutes - September 8, 2008 Page: 3 Edwin & Dixie Kraght 41 B South Keel Way Port Ludlow, WA 98365 BOE: 08 -25 -R PN: 961601301 The Board considered the information submitted by both parties. Based on sales of comparable property which occurred close to the assessment date of January 1, 2007, it is found that the current assessment reflects the fair market value of this parcel at that time. Evidence of view impairment was not sufficient to overcome the Assessor's presumption of correctness. The Board further notes that the property which sold for $275,000 has an assessed value of $245,000. Vice - Chairman Broders moved to sustain the Assessor's valuation of $293,550 ($105,000 for the land and $188,550 for the improvements). Member Gating seconded the motion which carried by a unanimous vote. (See also minutes of August t 8, 2008) Safeway Store #538 BOE: 08 -21 -C PN: 948 303 106 1980 -112' Avenue NE, Suite 100 Bellevue, WA 98004 The Board considered the information submitted by both parties. Evidence was not provided showing that the Assessor's valuation methodology with regard to depreciation is incorrect. Lacking such evidence, the Board is compelled to uphold the current assessed value. Member Gazing moved to sustain the Assessor's valuation of $4,715,250 ($1,379,500 for the land and $3,335,750 for the improvements). Vice - Chairman seconded the motion which carried by a unanimous vote. (See also minutes of August 18, 2008) Duane & Jean Kastrup 30 Mockingbird Lane Port Ludlow, WA 98365 BOE: 08 -07 -R PN: 990 500 062 The Board considered the information submitted by both parties. While the Assessor has indicated that there may be a discrepancy in the improvement values in the North Bay area as of 2008, Washington State law mandates that properties be valued to reflect local market activity according to an approved revaluation cycle as of January 1 of the reassessment year (01/01/07). It is found that the Assessor's revaluation of the property is accurate during this time frame with respect to improvements as well as the site quality adjustment to the land value of -35 %. Member Garing moved to sustain the Assessor's valuation of $238,760 ($75,000 for the land and $163,760 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 19, 2008) Board of Equalization Minutes - September 8, 2008 Page: 4 James & Margaret Gormly BOE: 08 -08 -R PN: 990 600 255 114 Resolute Lane Port Ludlow, WA 98365 The Board considered the information submitted by both parties. While the Assessor has indicated that there may be a discrepancy in the improvement values in the North Bay area as of 2008, Washington State law mandates that properties be valued to reflect local market activity according to an approved revaluation cycle as of January 1 of the reassessment year (01/01/07). It is found that the Assessor's revaluation of the property is accurate during this time frame with respect to improvements as well as the site quality adjustment to the land value of -25 %. Vice - Chairman Broders moved to sustain the Assessor's valuation of $320,215 ($85,000 for the land and $235,215 for the improvements). Member Gating seconded the motion which carried by a unanimous vote. (See also minutes of August 19, 2008) Grant & Nancy Smith, Trustee BOE: 08 -23 -R PN: 990 600 256 Smith Family Trust 122 Resolute Lane Port Ludlow, WA 98365 The Board considered the information submitted by both parties. While the Assessor has indicated that there may be a discrepancy in the improvement values in the North Bay area as of 2008, Washington State law mandates that properties be valued to reflect local market activity according to an approved revaluation cycle as of January 1 of the reassessment year (01/01/07). It is found that the Assessor's revaluation of the property is accurate during this time frame with respect to improvements as well as the land. Member Garing moved to sustain the Assessor's valuation of $379,330 ($90,000 for the land and $289,330 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 19, 2008) Gary & Joanne Trumer BOE: 08 -10 -R PN: 998 500 051 94 Timber Ridge Drive Port Ludlow, WA 98365 The Board considered the information submitted by both parties. While the Assessor has indicated that there may be a discrepancy in the improvement values in the North Bay area as of 2008, Washington State law mandates that properties be valued to reflect local market activity according to an approved revaluation cycle as of January 1 of the reassessment year (01/01/07). It is found that the Assessor's revaluation of the property is accurate during this time frame with respect to improvements as well as the site quality adjustment to the land value of -40 %. Board of Equalization Minutes - September 8, 2008 Page: 5 Vice - Chairman Broders moved to sustain the Assessor's valuation of $411,135 ($130,000 for the land and $281,135 for the improvements). Member Garing seconded the motion which carried by a unanimous vote. (See also minutes of August 19, 2008) Kenneth & Joanna Parson BOE: 08 -28 -R PN: 990100 004 74 Wells Ridge Court Port Ludlow, WA 98365 The Board considered the information submitted by both parties. While the Assessor has indicated that there may be a discrepancy in the improvement values in the North Bay area as of 2008, Washington State law mandates that properties be valued to reflect local market activity according to an approved revaluation cycle as of January 1 of the reassessment year (01 /01 /07). It is found that the Assessor's revaluation of the property is accurate during this time frame with respect to improvements as well as the land. Member Garing moved to sustain the Assessor's valuation of $421,705 ($150,000 for the land and $271,705 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 22, 2008) Ellen Grus & Scott Hawes BOE: 08 -12 -R PN: 801212 005 1030 Dabob Quilcene, WA 98376 After consideration of the information submitted by both parties, the Board determined that the assessed value of this parcel reflects its fair market value, based on its sale price of $309,250. No evidence was presented to show that the sale of this property, which occurred in April 2007, does not reflect the market value as of the assessment date. Member Gating moved to sustain the Assessor's valuation of $298,900 ($61,820 for the land and $237,080 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 22, 2008) Charles & Mary Baldwin BOE: 08 -15 -R PN: 990 100 002 42 Wells Ridge Court Port Ludlow, WA 98365 After consideration of the information submitted by both parties, the Board determined that the assessed value of this parcel reflects its fair market value as of the assessment date of January 1, 2007. The valuation is substantiated by considerable sales data. The Board notes that the market value may have declined after the assessment date, however, state law mandates that property must be assessed at 100% of fair market value as of the assessment date. Board of Equalization Minutes - September 8, 2008 Page: 6 Vice - Chairman Broders moved to sustain the Assessor's valuation of $432,195 ($145,000 for the land and $287,195 for the improvements). Member Gating seconded the motion which carried by a unanimous vote. (See also minutes of August 22, 2008) Stephen Nielsen 8350 Merrimount Drive Mercer Island, WA 98040 BOE: 08 -16 -LO 08 -17 -LO 08 -18 -R 08 -19 -LO 08 -20 -LO PN: 721 174 012 721 174 014 721174 030 721 174 032 721 174 033 After considering the information submitted by both parties and conducting a physical inspection of the property, the Board determined that the assessed value of all five parcels reflects their fair market value. Sufficient evidence was not provided to overcome the Assessor's presumption of correctness. It is noted that there are possible discrepancies with the factors applied for topographic issues with adjacent parcels, however, evidence showing the factors were applied incorrectly to these parcels was not presented. Member Gating moved to sustain the Assessor's valuation for all five appeals as shown below: Anneal Number Parcel Number Assessor's Valuation BOE 08 -16 -LO 721 174 012 $282,375 (land only) BOE 08 -17 -LO 721 174 014 $283,095 (land only) BOE 08 -18 -R 721 174 014 $357,180 ($193,060 land/$164,120 improvements) BOE 08 -19 -LO 721 174 032 $177,150 (land only) BOE 08 -20 -LO 721 174 033 $177,210 (land only) Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 22, 2008) Vice - Chairman Broders moved to adjourn the meeting until 9:30 a.m. Monday, October 20, 2008. Member Garing seconded the motion which carried by a unanimous vote. AT EST: j E ' 'Lund n, Clerk of the Bo JEFFERSON COUNTY BOARD OF EQUALIZATION William S. M rlow, Chahynan Richard A^, Broders, Vice - Chairman ►��Ja Dave Garin M bet \